5. GOODWILL AND OTHER INTANGIBLE ASSETS

Goodwill was $101,059 as of June 30, 2018, and $101,932 as of September 30, 2017. The decrease in goodwill was due to $178 in foreign exchange fluctuations of the New Taiwan dollar, and a $695 decrease related to the sale of certain ESF assets. As a result of this sale of assets in March 2018, we received net proceeds of $3,277, of which $250 is held in escrow, and recorded a gain of $956 in other income in the Consolidated Statements of Income.

The components of other intangible assets are as follows:

	June 30, 2018				September 30, 2017
	Gross Carrying Amount		Accumulated Amortization		Gross Carrying Amount		Accumulated Amortization
Other intangible assets subject to amortization:
Product technology	$	46,273	$	21,444	$	42,287	$	17,604
Acquired patents and licenses		8,270		8,250		8,270		8,241
Trade secrets and know-how		2,550		2,550		2,550		2,550
Customer relationships, distribution rights and other		28,061		17,098		28,229		15,421

Total other intangible assets subject to amortization		85,154		49,342		81,336		43,816

Other intangible assets not subject to amortization:
In-process technology		-				4,000
Other indefinite-lived intangibles*		1,170				1,190
Total other intangible assets not subject to amortization		1,170				5,190

Total other intangible assets	$	86,324	$	49,342	$	86,526	$	43,816

*Other indefinite-lived intangible assets not subject to amortization consist primarily of trade names.

During the first quarter of fiscal 2018, development of our in-process technology was completed, and we reclassified $4,000 to product technology under other intangible assets subject to amortization.

Amortization expense on our intangible assets was $1,780 and $5,716 for the three and nine months ended June 30, 2018, respectively, and was $1,935 and $5,860 for the three and nine months ended June 30, 2017, respectively. Estimated future amortization expense for the five succeeding fiscal years is as follows:

Fiscal Year	Estimated Amortization Expense
Remainder of 2018	$	1,780
2019		7,119
2020		7,115
2021		7,108
2022		7,108

In the first quarter of fiscal 2018, we adopted ASU No. 2017-04 "Simplifying the Test for Goodwill Impairment." The provisions of this standard eliminate Step 2 from the goodwill impairment test, which required an entity to determine the fair value of its assets and liabilities at the impairment testing date of its goodwill and compare it to its carrying amount to determine a possible impairment loss. Goodwill impairment quantification is now done by comparing the fair value of a reporting unit and its carrying amount.

We completed our annual impairment test during our fourth quarter of fiscal 2017 and concluded that no impairment existed. There were no indicators of potential impairment during the quarter ended June 30, 2018, so it was not necessary to perform an impairment review for goodwill and indefinite-lived intangible assets during the quarter. There have been no impairment charges recorded on the goodwill for any of our reporting units.